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Home » 2003 Issues » 68 FR (11/21/2003) » 03-29165. Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments With One or More Payments That Are Denominated in, or Determined by Reference to, a Nonfunctional Currency; Hearing Cancellation

  03-29165. Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments With One or More Payments That Are Denominated in, or Determined by Reference to, a Nonfunctional Currency; Hearing Cancellation  

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    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Cancellation of notice of public hearing on proposed rulemaking.

    SUMMARY:

    This document cancels a public hearing on proposed regulations under section 1275 of the Internal Revenue Code regarding the treatment of contingent payment debt instruments for which one or more payments are denominated in, or determined by reference to, a currency other than the taxpayer's functional currency.

    DATES:

    The public hearing originally scheduled for December 3, 2003, at 10 a.m., is cancelled.

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    FOR FURTHER INFORMATION CONTACT:

    Sonya M. Cruse of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration), at (202) 622-4693 (not a toll-free number).

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY INFORMATION:

    A notice of proposed rulemaking, notice of public hearing and withdrawal of previous proposed regulations sections that appeared in the Federal Register on Friday, August 29, 2003 (68 FR 51944), announced that a public hearing was scheduled for December 3, 2003 at 10 a.m., in room 6718 , Internal Revenue Service Building, 1111 Constitution Avenue, NW., Washington, DC. The subject of the public hearing is proposed regulations under section 1275 of the Internal Revenue Code. The public comment period for these regulations expired on November 12, 2003. The notice of proposed rulemaking, notice of public hearing, and withdrawal of previous proposed regulations section, instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be addressed. As of Tuesday, November 18, 2003, no one has requested to speak. Therefore, the public hearing scheduled for December 3, 2003 is cancelled.

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    La Nita Van Dyke,

    Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).

    End Signature End Supplemental Information

    [FR Doc. 03-29165 Filed 11-20-03; 8:45 am]

    BILLING CODE 4830-01-P

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Document Information

Published:
11/21/2003
Department:
Internal Revenue Service
Entry Type:
Proposed Rule
Action:
Cancellation of notice of public hearing on proposed rulemaking.
Document Number:
03-29165
Dates:
The public hearing originally scheduled for December 3, 2003, at 10 a.m., is cancelled.
Pages:
65646-65646 (1 pages)
Docket Numbers:
REG-106486-98
RINs:
1545-AW33: Contingent Debt Instrument
RIN Links:
https://www.federalregister.gov/regulations/1545-AW33/contingent-debt-instrument
PDF File:
03-29165.pdf
CFR: (1)
26 CFR 1